Deduct cost of paying someone to drive car?

Dear Tax Talk,
I am moving to New York from Georgia for a job and will be flying. I would like to ship my car, but it is a bit expensive. I can easily pay one of my family members or friends to drive the car to New York for me. If I do that, can I deduct the transportation of my car as a moving expense even if I pay someone to drive the car?
-- Ariya

Dear Ariya,If you meet the "distance and time test," then you can deduct the reasonable expenses of paying someone to drive your car from Georgia to New York as a moving expense.

The "distance test" is satisfied if your new principal workplace is at least 50 miles farther from your old home than your old workplace was. The "time test" is satisfied if you are an employee who works full time in the general area of your new workplace for at least 39 weeks during the first 12 months after you move. If you are self-employed, then you are subject to the same 39-week rule, but additionally you must work a total of at least 78 weeks during the 24-month period after you move.

IRS Form 3903, Moving Expenses, is where you claim the deductions. You are allowed transportation and storage of household goods and personal effects along with travel from your old home to your new home. Keep in mind that meals are not includible.

Thanks for the great question and congratulations on your new job.

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Judy O'Connor has been a practicing CPA for more than 25 years in the South Florida community and assists her diverse client base in all aspects of tax compliance at a local, state and federal level. Her clients consist of individuals, corporations, limited liability companies, partnerships and estates.

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